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1、論文終稿劉錦元06月本科畢業(yè)設(shè)計論文題目注冊會計師審計失敗問題研究系別管理系專業(yè)會計學(xué)班級會計008學(xué)號10120360學(xué)牛姓名劉錦元指導(dǎo)老師吳勛2014年摘要摘要隨著我國社會主義市場經(jīng)濟體制的不斷完善和經(jīng)濟的不斷發(fā)展，注冊會計師及注冊會計師事務(wù)所在國家經(jīng)濟生活中的作用和地位越來越重要，但是諸多審計失敗案例頻頻發(fā)牛:，如會計信息失真、審計人員舞弊現(xiàn)象普遍存在，這不僅給會計帥事務(wù)所、注冊會計師及相關(guān)信息使用者都帶來了損失，而且也給社會經(jīng)濟帶來了諸多不良影響。與此同時，針對注冊會計師的訴訟案件也越來越多，注冊會計師職業(yè)逐漸成為-?項高風(fēng)險的職業(yè)。如何避
2、免審計失敗案件的發(fā)生，重拾社會公眾的信任，已經(jīng)成為冃前注冊會計師審計所面臨的重大問題。因此加強對審計失敗的研究，探討規(guī)避注冊會計師審計失敗的對策措施已迫在眉睫。關(guān)鍵詞：審計失敗，審計風(fēng)險，注冊會計師審計ABSTRACTABSTRACTWiththecontinuousdevelopmentofChinasocialistmarketeconomicsystemcontinuouslyimprovedandtheeconomy,CPAsandCPAfirmsandthepositioninthenationaleconomiclifeinthein
3、creasinglyimportantrole,butmanyauditfailuresoccurfrequently,suchasthedistortionofaccountinginformation,auditfraudphenomenonexistsgenerally,thisisnotonlytoCertifiedPublicAccountants,certifiedpublicaccountantsandthetherelevantinformationusersarebroughttothesocialandeconomiclosse
4、s,butalsobroughtmanynegativeeffects?Atthesametime,lawsuitsagainsttheCPAisalsomoreandmore,theCPAoccupationhasbecomeahigh-riskoccupation.Howtoavoidauditfailurecases,regainthetrustofthepublic,hasbecomethemajorproblemfacedbytheCPAaudit.Therefore,strengtheningtheresearchofauditfail
5、ure,explorethecountermeasurestopreventtheCPAauditfailureisimminent?Thispaperstartsfromtheauditfailureconsequence,elaboratedtheauditfailureofmanyadverseeffects?Thenintheauditfailurerelatedresearchsituation,theframetheorybased,areinvestigatedChineseCSRCaccountingfirmsandCPAaudit
6、failurecases,thepunishment,punishmentandpenaltyobjectreasonsareanalyzed,aimingtofindoutthecauseofauditfailure.Then,thefailureofauditfromthetwoaspectsoftwoaspectsofauditsubjectandauditobjectandauditofinternalandexternal.Then,thispapergivessuggestionstoavoidoravoidauditfailure,i
7、nordertoreducetheprobabilityoftheoccurrenceofauditfailure,thuspromotethedevelopmentofthecapitalmarket,reduceCPA,firmandlossofAuditingCompany.Finally,thepaperdrawsaconclusionbasedontheforegoinganalysisandrecommendations?Keywords:Thefailureofaudit,Auditrisk,AuditofCPA冃錄目錄1緒論11.1
8、研究背景11.2研究意義11.3研究現(xiàn)狀綜述1.4研究思路與I西安交通大學(xué)城市學(xué)院本科生畢業(yè)設(shè)計（論文）致謝29參考文獻3
